**REGISTERED COMPANY NUMBER: CE028836 (England and Wales) REGISTERED CHARITY NUMBER: 1198690**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 22ND APRIL 2022 TO 31ST MARCH 2023**
## **FOR**
## **CHALLENGING PERCEPTIONS CIO**
D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB
**CHALLENGING PERCEPTIONS CIO**
**CONTENTS OF THE FINANCIAL STATEMENTS for the Period 22nd April 2022 to 31st March 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|10|
|**Detailed Statement of Financial Activities**||11||
**CHALLENGING PERCEPTIONS CIO**
## **REPORT OF THE TRUSTEES**
## **for the Period 22nd April 2022 to 31st March 2023**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 22nd April 2022 to 31st March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
22nd April 2022 saw us convert from a Community Interest Company (Challenging Perceptions CIC) to a Charitable Incorporated Organisation (Challenging Perceptions CIO).
## **INCORPORATION**
The charitable company was incorporated on 22nd April 2022.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To advance in life and relieve the needs of young people living in Telford and Wrekin with particular focus on young people between the ages of 6 - 16 who are experiencing or at risk of poor mental health, primarily through:
(a) - the provision of recreational and leisure time activities provided in the interests of social welfare, designed to improve their conditions of life,
(b) - delivering projects, peer led support and practical support / advice to support and promote good health,
(c) - signposting to appropriate services when required.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
During our first year as a charity we provided the following services.
## **Youth Well-being Group**
Our youth well-being group funded by Comic Relief has been very popular. This group continues to run every Tuesday evening for 6 - 16 years old who live in Telford.
The purposes of this weekly meeting are to:
- Reduce isolation, which can cause mental health and well-being issues,
- Improve mental health and well-being,
- Provide peer support,
- Provide information advice and guidance,
- Make new friends in a welcoming environment,
- Encourage peers to share their experiences and support each other.
This is done through a range of activities each week.
## **SEND Parent and Toddler Group**
This year we were able to secure a small amount of funding for Cllr Pride Fund to pilot a SEND parent and toddler group, which runs every 2 weeks on a Friday morning. This is a group for under 5’s who are at all stages of diagnosis. We work along side Wooden Tops Day Nursery the onsite nursery to provide this group.
## **Criminal Justice - Coproduction project**
Challenging Perceptions and PODS Parent Charity were commissioned by NHS Shropshire, Telford and Wrekin to develop a "Health and Justice Children & Young People Coproduction Strategy", particularly for children and Young People with complex needs.
Complex needs included such vulnerabilities: mental health, physical health, long term health conditions, severe, framed by family and social contexts (adverse childhood experiences and trauma).
Page 1
**CHALLENGING PERCEPTIONS CIO**
## **REPORT OF THE TRUSTEES for the Period 22nd April 2022 to 31st March 2023**
## **Pencil Cases**
Each year we have provided local CYP with pencil cases that contain everything they will need to start school in September. This year we were able to give out 57 pencil cases.
## **World Mental Health Day**
Each year on October 10th, World Mental Health Day we organise an event at Park Lane Centre, whereby we have a number of organisations that attend with information stalls to promote local mental health services. This is open to members of the public to attend and gather relevant information.
## **Christmas well-being packs**
Every year we try to provide our CYP with Christmas well-being/ activities packs. This year we were able to provide 15 packs to our youth well-being group CYP.
## **Cost of Living Project**
In January we were successful in securing funding for a 3 month cost of living project. Through this project we provided the following;
- 173 warm packs to children with a total of 1008 items such as hats, gloves, blankets, hot water bottles and socks given
out,
- 50 £20 Aldi vouchers helping 104 children,
- 30 Family food parcels helping 50 children.
## **Easter Packs**
Every year we try to provide our CYP with Easter well-being/ activities packs. This year we were able to provide 15 packs to our youth well-being group CYP.
## **Advocacy**
We continued to provide low level advocacy work ensuring CYP were getting to correct support at school and the relevant referrals had been completed.
## **Strategic Work**
Challenging Perceptions attend a number of strategic meetings with the local authority and ICS. We have actively been involved in improving local services for CYP.
This year we were involved in the local Ofsted and CQC inspection in to local SEND provision.
## **Sensory Room**
This year has seen a massive usage increase of the sensory room. We were able to secure a grant to purchase more sensory equipment. The room is used by members of the public, Wooden Tops Day Nursery and out of area social services for parent and child contact sessions.
## **Sensory Toy Shop**
At the end of the financial year we started a mini sensory toy shop. This allows local young people access to purchase sensory toys at a low prices.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Page 2
**CHALLENGING PERCEPTIONS CIO**
## **REPORT OF THE TRUSTEES**
## **for the Period 22nd April 2022 to 31st March 2023**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
CE028836 (England and Wales)
## **Registered Charity number**
1198690
## **Registered office**
Park Lane Woodside Telford Shropshire TF7 5QZ
## **Trustees**
Miss F Doran (appointed 22.4.22) Mrs J S Smith (appointed 22.4.22) Mrs J D Idiens (appointed 22.4.22) J A D Gill (appointed 9.3.23)
## **Independent Examiner**
D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB
Approved by order of the board of trustees on 5th December 2023 and signed on its behalf by:
Miss F Doran - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHALLENGING PERCEPTIONS CIO**
## **Independent examiner's report to the trustees of Challenging Perceptions CIO ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the period 22nd April 2022 to 31st March 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Russell Ball
D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB
5th December 2023
Page 4
**CHALLENGING PERCEPTIONS CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Period 22nd April 2022 to 31st March 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Peer support groups for children and young
people.
-
Investment income
2
67
Other income
30,756
**Total**
30,823
**EXPENDITURE ON**
**Charitable activities**
Peer support groups for children and young
people.
9,880
**NET INCOME**
20,943
**Transfers between funds**
8
10,696
**Net movement in funds**
31,639
**TOTAL FUNDS CARRIED FORWARD**
31,639|Restricted
funds
£
162,422
-
-
162,422
27,194
135,228
(10,696)
124,532
124,532|Total
funds
£
162,422
67
30,756|
|---|---|---|
|||193,245|
|||37,074|
|||156,171
-|
|||156,171|
|||156,171|
The notes form part of these financial statements
Page 5
**CHALLENGING PERCEPTIONS CIO**
## **BALANCE SHEET**
## **31st March 2023**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
5
3,672
**CURRENT ASSETS**
Debtors
6
72
Cash at bank
28,675
28,747
**CREDITORS**
Amounts falling due within one year
7
(780)
**NET CURRENT ASSETS**
27,967
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
31,639
**NET ASSETS**
31,639
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
817
123,715
124,532
-
124,532
124,532
124,532|Total
funds
£
3,672
889
152,390
153,279
(780)
152,499
156,171
156,171
31,639
124,532
156,171|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2023.
The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 5th December 2023 and were signed on its behalf by:
F Doran - Trustee
The notes form part of these financial statements
Page 6
**CHALLENGING PERCEPTIONS CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **for the Period 22nd April 2022 to 31st March 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
£ Deposit account interest 67
continued...
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**CHALLENGING PERCEPTIONS CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Period 22nd April 2022 to 31st March 2023**
## **3. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||£|
|---|---|
|Depreciation - owned assets|795|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31st March 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the period ended 31st March 2023.
## **5. TANGIBLE FIXED ASSETS**
|**5.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||Fixtures|||
|||and|Computer||
|||fittings|equipment|Totals|
|||£|£|£|
||**COST**||||
||Additions|3,868|599|4,467|
||**DEPRECIATION**||||
||Charge for year|729|66|795|
||**NET BOOK VALUE**||||
||At 31st March 2023|3,139|533|3,672|
|**6.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|||||£|
||Trade debtors|||849|
||Prepayments|||40|
|||||889|
|**7.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|||||£|
||Accrued expenses|||780|
continued...
Page 8
**CHALLENGING PERCEPTIONS CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Period 22nd April 2022 to 31st March 2023**
## **8. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Grant - Veolia - Sensory Room
Grant - Comic Relief - Youth Well-being
Grant - Shropshire, Telford & Wrekin CCG
Grant - Wrekin Housing Trust - SEND
Group
Grant - T&W Councillors Pride
Grant - Comic Relief - Cost of living
Grant - NHS
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Grant - Veolia - Sensory Room
Grant - Comic Relief - Youth Well-being
Grant - Shropshire, Telford & Wrekin CCG
Grant - Wrekin Housing Trust - SEND
Group
Grant - T&W Councillors Pride
Grant - Comic Relief - Cost of living
Grant - NHS
**TOTAL FUNDS**|Net
movement
in funds
£
20,943
305
4,260
10,617
200
750
(4)
119,100
135,228
156,171
Incoming
resources
£
30,823
1,000
8,672
25,000
1,840
1,810
5,000
119,100
162,422
193,245|Transfers
between
At
funds
31.3.23
£
£
10,696
31,639
-
305
-
4,260
(10,617)
-
-
200
(90)
660
11
7
-
119,100
(10,696)
124,532
-
156,171
Resources
Movement
expended
in funds
£
£
(9,880)
20,943
(695)
305
(4,412)
4,260
(14,383)
10,617
(1,640)
200
(1,060)
750
(5,004)
(4)
-
119,100
(27,194)
135,228
(37,074)
156,171|
|---|---|---|
continued...
Page 9
**CHALLENGING PERCEPTIONS CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Period 22nd April 2022 to 31st March 2023**
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the period ended 31st March 2023.
Page 10
## **CHALLENGING PERCEPTIONS CIO**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**for the Period 22nd April 2022 to 31st March 2023**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS**
**Investment income**
Deposit account interest
67
-
**Charitable activities**
Grant income
-
162,422
**Other income**
Donation from Challenging Perceptions CIC
26,366
-
Sundry receipts
791
-
Sensory room
1,884
-
Project management
1,715
-
30,756
-
**Total incoming resources**
30,823
162,422
**EXPENDITURE**
**Charitable activities**
Rent, rates & water
3,125
-
Insurance
445
-
Telephone
51
-
Postage and stationery
519
-
Sundries
1,538
-
Computer expenses
555
-
Repairs and renewals
935
-
Resources
1,021
-
Grant expenditure
17
27,194
Consultancy
99
-
Depreciation - Fixtures
729
-
Depreciation - Computers
200
-
Accountancy
780
-
10,014
27,194
**Support costs**
**Management**
Computer equipment
(134)
-
Total resources expended
9,880
27,194
**Net income**
20,943
135,228|Total
funds
£
67
162,422
26,366
791
1,884
1,715
30,756
193,245
3,125
445
51
519
1,538
555
935
1,021
27,211
99
729
200
780
37,208
(134)
37,074
156,171|
|---|---|
This page does not form part of the statutory financial statements
Page 11